摘要
近几年来,施工企业应收账款的数额日益攀升。在流动资产中所占的比例呈不断上升的趋势。结合实践经验和当前施工企业如何加强应收账款的控制管理提出一些粗浅的建议。
In recent years, the accounts receivable of construction enterprises have been rising significantly, the proportion which occupy in current assets is continuously increasing. In view of my own experience in construction enterprise, some of countermeasures to manage accounts receivable are recommended.
出处
《机械管理开发》
2007年第2期117-118,120,共3页
Mechanical Management and Development
关键词
施工企业
应收账款
财务管理
Construction enterprise
Accounts receivable
Financial management